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11 February 2021

This regime is a replica of the Multinational Headquarters regime, better known as SEM, providing the same benefits, and requesting the same requirements. However, the EMMA regime, as its name indicates, is focused on manufacturing services.Download the full article here

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01 February 2021

Regulates the Public-Private Partnership Regime for the development of incentives for private and social investment and job creation. By Executive Decree No.840 of December 31, 2020, Law 93 of 2019 is regulated, which has, among its objectives, to promote the development of projects under the...

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11 January 2021

The following article of opinion, related to a ruling issued by the Supreme Court of Justice on admission, considers:CSJ (according to its English acronym) dictates precedent on the tax amortization of intangible assets under Article 60 of the Income Tax RegulationsCSJ considered that the...

/en-gb/insights/featured-insights/tax-deduction-of-goodwill-amortization-is-allowed-for-income-tax-purposes
03 December 2020

Recently, the National Assembly proposed Bill No. 203 dated October 22, 2020, which aims to implement the regulation of the use of virtual currencies or cryptocurrencies within the Panamanian legal framework.

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24 November 2020

How business leaders in the Americas are turning crisis into opportunity.

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06 October 2020

Global Tax Outlook 2020 - An interview with Robert Aziz, Global Head of Tax, on the role that tax has played as a response to the COVID-19 crisis and on the highlights from the research. 

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31 July 2020

In view of the health measures dictated by the National Government for the New Normal path, the Department of Employment and Labor Development has issued Resolution N°DM 199 of July 15, 2020 which modifies Resolution No. DM-163-2020 of 18 June 2020,

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30 July 2020

The COVID-19 pandemic has forced governments to enact isolation and quarantine measures which in turn have severely impacted the national economy, both businesses, industries and individuals.

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26 July 2020

Panama and Colombia will begin the automatic exchange of financial information for financial purposes. The decision was made last March after several years of denials and negotiations, and oficialized through Executive Decree No. 343 of July 7, 2020 in which Colombia was included as one of the 64...

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